B&C IMMO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
B&C IMMO
Largest movements
- Tangible fixed assets +€418,102
up €418,102 (+89.4%), from €467,513 to €885,614
of which Land and buildings: +€416,541
- Financial fixed assets -€25,167
no longer reported in 2025 (was €25,167)
- Cash -€10,963
down €10,963 (-32.1%), from €34,147 to €23,184
mainly Investment in fixed assets (net) (-€447,747) and Net result for the year (-€9,573)
- Receivables within one year -€9,786
down €9,786 (-99.8%), from €9,804 to €18
of which Trade receivables: -€8,056
- Debts after one year +€336,825
new in 2025: €336,825
- Current portion of long-term debt +€34,963
new in 2025: €34,963
- Reserves -€9,573
down €9,573 (-3.0%), from €318,187 to €308,614
of which Distributable reserves: -€9,573
- Depreciation +€23,775
up €23,775 (+76.6%), from €31,038 to €54,812
- Financial charges +€11,513
up €11,513 (+335%), from €3,437 to €14,950
- Taxes -€2,421
no longer reported in 2025 (was €2,421)
- Financial income -€792
down €792 (-79.8%), from €992 to €200
- Other operating charges -€710
down €710 (-6.2%), from €11,456 to €10,746
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €536,948 | €910,270 | +€373,322 | +69.5% |
| Fixed assets | 21/28 | €492,680 | €885,614 | +€392,935 | +79.8% |
| Tangible fixed assets | 22/27 | €467,513 | €885,614 | +€418,102 | +89.4% |
| Land and buildings | 22 | €466,382 | €882,923 | +€416,541 | +89.3% |
| Plant, machinery and equipment | 23 | €1,130 | €2,691 | +€1,561 | +138% |
| Financial fixed assets | 28 | €25,167 | - | -€25,167 | |
| Current assets | 29/58 | €44,269 | €24,656 | -€19,613 | -44.3% |
| Amounts receivable within one year | 40/41 | €9,804 | €18 | -€9,786 | -99.8% |
| Trade receivables | 40 | €8,056 | - | -€8,056 | |
| Other amounts receivable | 41 | €1,748 | €18 | -€1,730 | -99.0% |
| Cash at bank and in hand | 54/58 | €34,147 | €23,184 | -€10,963 | -32.1% |
| Deferred charges and accrued income | 490/1 | €318 | €1,453 | +€1,136 | +357% |
| Total equity and liabilities | 10/49 | €536,948 | €910,270 | +€373,322 | +69.5% |
| Equity | 10/15 | €380,187 | €370,614 | -€9,573 | -2.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €318,187 | €308,614 | -€9,573 | -3.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €311,987 | €302,414 | -€9,573 | -3.1% |
| Amounts payable | 17/49 | €156,761 | €539,656 | +€382,895 | +244% |
| Amounts payable after more than one year | 17 | - | €336,825 | +€336,825 | |
| Financial debts | 170/4 | - | €336,825 | +€336,825 | |
| Amounts payable within one year | 42/48 | €146,073 | €193,317 | +€47,244 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | - | €34,963 | +€34,963 | |
| Trade debts | 44 | €2,965 | €11,668 | +€8,704 | +294% |
| Suppliers | 440/4 | €2,965 | €11,668 | +€8,704 | +294% |
| Taxes, remuneration and social security | 45 | €832 | €1,162 | +€330 | +39.7% |
| Taxes | 450/3 | €832 | €1,162 | +€330 | +39.7% |
| Other amounts payable | 47/48 | €142,276 | €145,524 | +€3,247 | +2.3% |
| Accrued charges and deferred income | 492/3 | €10,688 | €9,514 | -€1,174 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,038 | €54,812 | +€23,775 | +76.6% |
| Other operating charges | 640/8 | €11,456 | €10,746 | -€710 | -6.2% |
| Gross operating margin | 9900 | €70,258 | €70,735 | +€477 | +0.7% |
| Operating profit (loss) | 9901 | €27,765 | €5,177 | -€22,588 | -81.4% |
| Financial income | 75/76B | €992 | €200 | -€792 | -79.8% |
| Recurring financial income | 75 | €992 | €200 | -€792 | -79.8% |
| Financial charges | 65/66B | €3,437 | €14,950 | +€11,513 | +335% |
| Recurring financial charges | 65 | €3,437 | €14,950 | +€11,513 | +335% |
| Profit (loss) for the period before taxes | 9903 | €25,319 | -€9,573 | -€34,893 | |
| Income taxes | 67/77 | €2,421 | - | -€2,421 | |
| Profit (loss) for the period | 9904 | €22,898 | -€9,573 | -€32,471 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,898 | -€9,573 | -€32,471 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.